BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS ACT

Full Text

Section 1 : Short title, extent and commencement

Section 2 : Definitions

Section 3 : Levy and collection of cess

Section 4 : Furnishing of returns

Section 5 : Assessment of cess

Section 6 : Power to exempt

Section 7 : Power of entry

Section 8 : Interest payable on delay in payment of cess

Section 9 : Penalty for non-payment of cess within the specified time

Section 10 : Recovery of amount due under the Act

Section 11 : Appeals

Section 12 : Penalty

Section 13 : Offences by companies

Section 15 : Repeal and saving